B
- is the second letter of the English alphabet. (See Guide to Pronunciation , §§ 196, 220.) It is etymologically related to p , v , f , w , and m , letters representing sounds having a close organic affinity to its own sound; as in Eng. b ursar and p urser; Eng. b ear and Lat. f erre; Eng. sil v er and Ger. sil b er; Lat. cu b itum and It. go m ito; Eng. se v en, Anglo-Saxon seo f on, Ger. sie b en, Lat. se p tem, Gr. "epta